Which of the following represents a correct statement regarding system of internal control$$ testing?

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Part $1$

A$.$

The greater the$$ risk, the less audit evidence the auditor should obtain that controls are operating effectively.

B$.$

When auditors plan to use evidence about the operating effectiveness of system of internal control contained in prior$$ audits, auditing standards require tests of the$$ controls' effectiveness at least every other year.

C$.$

The auditor uses control risk assessment and results of tests of controls to determine planned detection risk and the related substantive tests for the financial statement audit.

D$.$

Testing of system of internal controls can only be performed by the auditor at the end of the fiscal year.